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2016 (8) TMI 751 - AT - Central ExciseWhether the appellant is liable to reverse cenvat credit on capital goods when the capital goods are removed after being used for a period of about one year also - Held that:- the capital goods was imported on 14.03.2006 and was used for a year and then cleared on 10.04.2007 without payment of duty under the belief that there was no provision in the Cenvat Credit Rules 2004 to pay cenvat either in full or depreciated amount of cenvat during the relevant period. By respectfully following the ratio of the Karnataka High Court, in the case of CCE, Bangalore II Vs. Solectron Centum Electronics Ltd. [2014 (10) TMI 596 - KARNATAKA HIGH COURT], prior to amendment effected on 13.11.2007, the assessee is liable to pay duty on removal of used capital goods. Therefore, the impugned order do not sustain and is set aside. Invokation of extended period of limitation - Held that:- the ratios of the judgments states that when there are conflicting decisions of the Tribunal and also of the High Courts on a particular issue, the extended period is not invocable. Therefore following the ratio in the above cited judgments, I hold that the show-cause notice in this particular case is beyond limitation and the demand is time-barred. - Decided in favour of appellant
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